Iowa Code § 476.73: Affiliate records.

1. Every public utility and affiliate through the public utility shall provide the commission with access to books, records, accounts, documents, and other data and information which the commission finds necessary to effectively implement and effectuate the provisions of this chapter.

2. The commission may require affiliates of a public utility to keep separate records and the commission may provide for the examination and inspection of the books, accounts, papers, and records, as may be necessary to enforce this chapter.

3. The commission may inquire as to and prescribe, for ratemaking purposes, the allocation of capitalization, earnings, debts, and expenses related to ownership, operation, or management of affiliates.